21 paragraphs found
… Engagement Quality Review (EQR) – Defined in ASQM 1/ASQM 2/ASA 220 [57] as “an objective evaluation of the …
… Contracted auditors are ‘service providers’ under ASQM 1. ASQM 1 [85] includes requirements and related guidance to …
… In applying ASQM 1, Audit Offices will have policies and procedures in …
… Engagement Partner – Defined in ASQM 1/ASA 220 [54] as “the partner or other individual, appointed by … quality on the audit engagement. [55] In accordance with ASQM 1/ASA 220 [56] , ‘Engagement Partner’, ‘partner’, and …
… ASQM 1, paragraph 16(d ); ASQM 2, paragraph 13(a) ; and ASA 220, paragraph 12(b) . …
… Firm – Defined in ASQM 1/ASA 220 [60] as “a sole practitioner, partnership or corporation …
… For the purpose of this GS, the ASQM 1 ( paragraph 16(v) ) definition of ‘service provider’ …
… ASQM 2 Engagement Quality Reviews (March 2021), paragraph A11 (amended). …
… ASQM 1 Quality Management for Firms that Perform Audits or … or Other Assurance or Related Services Engagements (March 2021). …